Part 2

SUPPLEMENT

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. 

122 610000 Operating Expenses/Program Costs E N2 619000 Contra Bad Debt Expense - Incurred for Others E N2 619900 Adjustment to Subsidy Expense E N2 633000 Other Interest Expenses E N2 633800 Remuneration Interest E N2 634000

Interest Expense Accrued on the Liability for Loan Guarantees E N

2 640000 Benefit Expense E N2 650000 Cost of Goods Sold E N2 660000 Applied Overhead E N2 661000 Cost Capitalization Offset E N2 671000 Depreciation, Amortization, and Depletion E N2 672000 Bad Debt Expense E N2 679000 Other Expenses Not Requiring Budgetary Resources E N2 680000 Future Funded Expenses E N2 690000 Nonproduction Costs E N2 717100

Gains on Changes in Long-Term Assumptions - From Experience E N X

2 717200

Losses on Changes in Long-Term Assumptions - From Experience E N X

2 721000 Losses on Disposition of Assets - Other E N X2 721100 Losses on Disposition of Investments E N X2 728000 Unrealized Losses E N X2 728100 Unrealized Losses - Exchange Stabilization Fund E N X2 729000 Other Losses E N X2 729100

Other Losses for Accrued Special Drawing Right (SDR) Interest and Charges E N X

2 730000 Extraordinary Items E N X2 750000 Distribution of Income - Dividend E N X2 760000 Changes in Actuarial Liability E N

USSGL Crosswalk - Reclassified Statement of Net Cost

Gross costsNon-Federal Gross Cost

Bulletin No. 2015-04 DRAFT VI - 35 IRC 
Part 2

SUPPLEMENT

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. 

USSGL Crosswalk - Reclassified Statement of Net Cost

33 632000 Interest Expenses on Securities E N44 727100 Gains on Changes in Long-Term Assumptions E N X4 727200 Losses on Changes in Long-Term Assumptions E N X55 729200 Other Losses from Impairment of Assets E N X67

7.1 267.1 640000 Benefit Expense E F7.1 685000

Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (Unobligated) E F

7.2 257.2 673000 Imputed Costs E F7.3 247.3 610000 Operating Expenses/Program Costs E F7.3 619000 Contra Bad Debt Expense - Incurred for Others E F7.3 672000 Bad Debt Expense E F7.3 679000 Other Expenses Not Requiring Budgetary Resources E F7.3 680000 Future Funded Expenses E F7.3 690000 Nonproduction Costs E F

This line is the sum of lines 2 through 5.Federal Gross CostBenefit Program Costs (RC 26) /2Imputed Costs (RC 25) /2Interest on Debt Held by the PublicGains/Losses from Changes in Actuarial AssumptionsGeneral PP&E Partial Impairment LossTotal Non-Federal Gross CostBuy/Sell Cost (RC24) /2

Bulletin No. 2015-04 DRAFT VI - 36 IRC 
Part 2

SUPPLEMENT

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. 

USSGL Crosswalk - Reclassified Statement of Net Cost

7.4 037.4 632000 Interest Expenses on Securities E F 7.5 057.5 631000

Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank E F

7.5 633000 Other Interest Expenses E F7.6 067.6 721200 Losses on Disposition of Borrowings E F X 7.6 729000 Other Losses E F X7.7 297.7 633000 Other Interest Expenses E G7.7 640000 Benefit Expense E Z7.7 680000 Future Funded Expenses E Z7.7 690000 Nonproduction Costs E Z7.7 721100 Losses on Disposition of Investments E Z X7.7 750000 Distribution of Income - Dividend E G X

89

101111 510000 Revenue From Goods Sold E N X

This line is the sum of lines 7.1 through 7.7.Department Total Gross CostThis line is the sum of lines 6 and 8.Earned RevenueFederal Securities Interest Expense (RC 03) /2Borrowing and Other Interest Expense (RC05) /2Borrowing Losses (RC 06) /2Other Expenses (without reciprocals) (RC 29)Total Federal Gross CostNon-Federal Earned Revenue

Bulletin No. 2015-04 DRAFT VI - 37 IRC 
Part 2

SUPPLEMENT

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. 

USSGL Crosswalk - Reclassified Statement of Net Cost

11 510900 Contra Revenue for Goods Sold E N X11 520000 Revenue From Services Provided E N X11 520900 Contra Revenue for Services Provided E N X11 531000 Interest Revenue - Other E N X11 531100 Interest Revenue - Investments E N X11 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N X11 531300 Interest Revenue - Subsidy Amortization E N X11 531400

Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act E N X

11 531500

Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act E N X

11 531700 Contra Revenue for Interest Revenue - Loans Receivable E N X11 531800 Contra Revenue for Interest Revenue - Investments E N X11 531900 Contra Revenue for Interest Revenue - Other E N X11 532500 Administrative Fees Revenue E N X11 532900 Contra Revenue for Administrative Fees E N X11 540000 Funded Benefit Program Revenue E N X11 540500 Unfunded FECA Benefit Revenue E N X11 540600 Contra Revenue for Unfunded FECA Benefit Revenue E N X11 540900 Contra Revenue for Funded Benefit Program Revenue E N X11 550000 Insurance and Guarantee Premium Revenue E N X11 550900

Contra Revenue for Insurance and Guarantee Premium Revenue E N X

11 590000 Other Revenue E N X11 590900 Contra Revenue for Other Revenue E N X11 592100

Valuation Change in Investments - Exchange Stabilization Fund E N X

11 592200

Valuation Change in Investments for Federal Government Sponsored Enterprise E N X

Bulletin No. 2015-04 DRAFT VI - 38 IRC 
Part 2

SUPPLEMENT

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. 

USSGL Crosswalk - Reclassified Statement of Net Cost

11 599000 Collections for Others - Statement of Custodial Activity E N X11 599100

Accrued Collections for Others - Statement of Custodial Activity E N X

11 711000 Gains on Disposition of Assets - Other E N X11 711100 Gains on Disposition of Investments E N X11 718000 Unrealized Gains E N X11 718100 Unrealized Gain - Exchange Stabilization Fund E N X11 719000 Other Gains E N X11 719100

Other Gains for Accrued Special Drawing Right (SDR) Interest and Charges E N X

12

12.1 2612.1 540000 Funded Benefit Program Revenue E F X12.1 540500 Unfunded FECA Benefit Revenue E F X12.1 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F X12.1 540900 Contra Revenue for Funded Benefit Program Revenue E F X12.2 2412.2 510000 Revenue From Goods Sold E F X12.2 510900 Contra Revenue for Goods Sold E F X12.2 520000 Revenue From Services Provided E F X12.2 520900 Contra Revenue for Services Provided E F X12.2 532500 Administrative Fees Revenue E F X12.2 532900 Contra Revenue for Administrative Fees E F X12.2 590000 Other Revenue E F X12.2 590900 Contra Revenue for Other Revenue E F X12.3 03

Federal Earned RevenueBenefit Program Revenue (RC 26) /2Buy/Sell Revenue (RC 24) /2Federal Securities Interest Revenue Including Associated Gains and Losses (Exchange) (RC 03) /2

Bulletin No. 2015-04 DRAFT VI - 39 IRC 
Part 2

SUPPLEMENT

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. 

USSGL Crosswalk - Reclassified Statement of Net Cost

12.3 531100 Interest Revenue - Investments E F X12.3 531800 Contra Revenue for Interest Revenue - Investments E F X12.3 711100 Gains on Disposition of Investments E F X12.3 718000 Unrealized Gains E F X12.3 721100 Losses on Disposition of Investments E F X12.3 728000 Unrealized Losses E F X12.4 0512.4 531000 Interest Revenue - Other E F X12.4 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F X 12.4 531700 Contra Revenue for Interest Revenue - Loans Receivable E F X12.4 531900 Contra Revenue for Interest Revenue - Other E F X12.5 0612.5 711200 Gains on Disposition of Borrowings E F X 12.5 719000 Other Gains E F X12.6 2912.6 531100 Interest Revenue - Investments E Z X12.6 590000 Other Revenue E G/Z X12.6 599000 Collections for Others - Statement of Custodial Activity E G/Z X

12.6 599100

Accrued Collections for Others - Statement of Custodial Activity E G/Z X

12.6 711100 Gains on Disposition of Investments E Z X

1314

Borrowing Gains (RC 06) /2Other Revenue (without reciprocal) (RC 29) /2Borrowing and Other Interest Revenue (RC 05) /2Total Federal Earned RevenueThis line is the sum of 12.1 through 12.6.Department Total Earned Revenue

Bulletin No. 2015-04 DRAFT VI - 40 IRC 
Part 2

SUPPLEMENT

F

Line

No.

USSGLAcct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Recip. Cat. 

USSGL Crosswalk - Reclassified Statement of Net Cost

15

This line is the sum of lines 11 and 13.Net Cost of OperationsThis line is the result of subtracting line 14 from line 9.

Bulletin No. 2015-04 DRAFT VI - 41 IRC